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City of Muskegon
General Fund
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
Year Ended December 31, 2003
(With Comparative Actual Amounts for Year Ended December 31, 2002)
2003 2002
Variance - With
Amended Budget
Original Amended Positive
Budget Budget Actual (Negative) Actual
Revenues
Taxes
City income tax 6,650,000
$ 6,518,400
$ 6,542,355
$ 23,955
$ 6,692,609
$
Property taxes 6,235,154
6,216,700
6,175,861
(40,839)
6,280,466
Industrial facilities taxes 341,539
405,600
446,557
40,957
388,718
Payments in lieu of taxes 80,000
70,000
70,085
85
73,191
Delinquent chargeback collected 10,000
11,800
11,886
86
30,056
Total taxes 13,316,693
13,222,500
13,246,744
24,244
13,465,040
Licenses and permits
Business licenses 34,500
28,400
28,455
55
31,525
Liquor licenses 37,500
36,400
36,427
27
35,543
Cable TV fees 265,000
265,500
265,532
32
258,425
Telecom fees 27,483
32,000
32,024
24
-
Housing licenses 75,000
96,200
96,265
65
64,565
Burial permits 100,000
103,500
103,564
64
103,636
Building permits 300,000
275,600
275,642
42
365,561
Electrical permits 100,000
125,700
125,718
18
87,788
Plumbing permits 50,000
50,000
50,030
30
66,741
Mechanical permits 80,000
94,000
94,013
13
56,222
Police gun registration 800
1,100
1,110
10
1,230
Total licenses and permits 1,070,283
1,108,400
1,108,780
380
1,071,236
Federal grants
Federal operational grants 80,000
211,500
211,597
97
278,308
State grants
State operational grants 52,635
23,200
23,264
64
11,316
State shared revenues
State sales tax 5,550,302
4,951,200
4,938,861
(12,339)
5,353,987
Charges for services
Tax administration fees 258,000
264,900
264,949
49
258,323
Utility administration fees 183,439
183,400
183,439
39
174,965
Downtown Development Authority
administration fees 10,000
10,000
10,000
-
10,000
Reimbursement for elections 12,000
30,600
30,648
48
24,455
Indirect cost reimbursement 974,894
974,800
974,894
94
892,080
Site plan review fee 1,000
700
780
80
1,086
Sale of cemetery lots 18,000
18,200
18,233
33
14,988
Police miscellaneous 65,000
83,000
83,060
60
74,044
Police impound fees 40,000
65,000
65,010
10
51,225
Landlord's alert fee -
300
315
15
2,630
Fire protection-state property 85,000
45,900
45,965
65
42,052
Zoning fees 10,000
11,800
11,880
80
13,955
Clerk fees 2,230
2,000
2,022
22
2,738
Clerk fees - passport fees 3,500
1,700
1,735
35
-
Tax abatement application fees 1,000
16,000
16,020
20
1,423
Treasurer fees 25,000
20,700
20,702
2
40,635
False alarm fees 10,000
11,400
11,429
29
17,738
Miscellaneous cemetery income 21,000
21,700
21,763
63
25,569
Senior transit program fees 8,000
6,600
6,651
51
7,376
Fire miscellaneous 15,000
11,400
11,410
10
3,858
Township electrical services -
13,200
13,297
97
-
Sanitation stickers 42,000
46,200
49,856
3,656
51,081
Lot cleanup fees 70,000
91,700
91,709
9
134,156
Reimbursements - lot mowing and demolitions 70,000
158,300
158,315
15
129,421
Special events reimbursements -
30,600
30,610
10
-
Recreation program fees 130,000
116,100
116,174
74
127,558
Total charges for services 2,055,063
2,236,200
2,240,866
4,666
2,101,356
City of Muskegon
General Fund
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
Year Ended December 31, 2003
(With Comparative Actual Amounts for Year Ended December 31, 2002)
2003 2002
Variance - With
Amended Budget
Original Amended Positive
Budget Budget Actual (Negative) Actual
Revenues (continued)
Interest and rental income
Interest 150,000
48,500
48,583
83
181,931
Flea market 27,000
31,800
31,867
67
27,526
Farmers' market 23,000
29,800
29,880
80
27,783
City right of way rental 4,400
4,400
4,400
-
6,400
Parking ramp rentals 5,000
6,000
6,017
17
24,991
McGraft park rentals 54,000
41,300
41,338
38
37,697
Other park rentals 32,200
27,400
27,400
-
26,232
Total interest and rental income 295,600
189,200
189,485
285
332,560
Fines and fees
Income tax - penalty and interest 90,000
194,500
194,562
62
166,621
Late fees on current taxes 25,000
52,700
52,791
91
18,006
Interest on late invoices 1,200
500
549
49
589
Parking fines 80,000
71,600
71,698
98
61,957
Court fines 160,000
151,500
152,082
582
146,141
Total fines and fees 356,200
470,800
471,682
882
393,314
Other
Sale of land and assets 3,000
-
-
-
-
Police sale and auction proceeds 4,000
1,100
1,139
39
3,089
CDBG program reimbursements 250,000
234,000
234,079
79
372,492
Contributions 11,000
35,400
35,461
61
45,140
Community Foundation for Muskegon County 7,000
33,000
33,000
-
-
Miscellaneous reimbursements 1,000
14,200
14,232
32
-
Miscellaneous and sundry 15,000
13,200
13,284
84
18,341
Total other 291,000
330,900
331,195
295
439,062
Total revenues 23,067,776
22,743,900
22,762,474
18,574
23,446,179
Expenditures
Current
Public representation services
City commission 131,757
106,000
103,449
2,551
131,889
City promotions and public relations 45,572
31,000
30,552
448
26,507
City manager 200,201
190,000
188,327
1,673
180,539
Contributions to outside agencies 188,000
184,000
182,259
1,741
195,582
City attorney 424,201
385,000
384,601
399
450,590
Total public representation services 989,731
896,000
889,188
6,812
985,107
Administrative services
Administration 170,384
149,000
145,710
3,290
153,297
City clerk 311,698
323,000
319,921
3,079
354,282
Civil service 214,011
216,000
214,794
1,206
208,284
Julia Hackley internships 7,010
8,000
7,837
163
8,885
Affirmative action 101,812
100,000
97,704
2,296
91,833
Total administrative services 804,915
796,000
785,966
10,034
816,581
Financial services
Finance administration 396,495
399,000
396,077
2,923
411,138
Assessing 405,771
403,000
400,986
2,014
397,079
Income tax administration 295,087
301,000
298,172
2,828
273,573
Information systems 352,501
360,000
357,749
2,251
350,832
City treasurer 366,877
395,000
393,574
1,426
365,040
Total financial services 1,816,731
1,858,000
1,846,558
11,442
1,797,662
Public safety
Police department 7,428,845
7,125,000
7,123,529
1,471
7,177,466
Fire department 3,244,572
3,368,636
3,366,426
2,210
3,313,849
Fire safety inspections 1,081,524
950,000
947,561
2,439
1,006,358
Total public safety 11,754,941
11,443,636
11,437,516
6,120
11,497,673
City of Muskegon
General Fund
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
Year Ended December 31, 2003
(With Comparative Actual Amounts for Year Ended December 31, 2002)
2003 2002
Variance - With
Amended Budget
Original Amended Positive
Budget Budget Actual (Negative) Actual
Expenditures (continued)
Current (continued)
Public works
Streetlighting 520,000
510,000
509,524
476
522,412
Community event support 93,972
56,000
55,104
896
43,720
Senior citizen transit 55,373
50,000
48,886
1,114
55,003
General sanitation 1,537,209
1,612,000
1,608,639
3,361
1,519,940
Recycling 261,500
235,000
233,308
1,692
218,067
Stormwater management 55,550
8,000
6,905
1,095
23,724
City hall maintenance 278,980
271,000
268,875
2,125
297,829
Total public works 2,802,584
2,742,000
2,731,241
10,759
2,680,695
Leisure services
Parks maintenance 1,287,278
1,294,000
1,290,790
3,210
1,382,616
McGraft park maintenance 54,036
47,000
44,940
2,060
41,012
General and inner city recreation programs 498,849
467,000
464,791
2,209
487,932
Cemeteries maintenance 505,999
512,000
510,780
1,220
485,437
Forestry 142,323
139,000
136,674
2,326
107,423
Parking operations 46,351
132,000
130,356
1,644
61,338
Farmers' market and flea market 42,488
48,000
45,944
2,056
45,177
Total leisure services 2,577,324
2,639,000
2,624,275
14,725
2,610,935
Planning and economic development
Planning, zoning and economic development 512,099
515,000
512,686
2,314
466,810
Environmental services 413,297
477,000
474,411
2,589
504,525
Total planning and economic development 925,396
992,000
987,097
4,903
971,335
Other governmental functions
Insurance premiums 365,000
336,000
335,805
195
281,887
Other 400,000
324,364
324,125
239
495,551
Total other governmental functions 765,000
660,364
659,930
434
777,438
Capital outlay
Major capital improvements 85,000
286,000
285,310
690
140,413
Debt service
Principal 195,000
195,000
195,000
-
185,000
Interest 17,006
23,000
22,397
603
31,860
Total debt service 212,006
218,000
217,397
603
216,860
Total expenditures 22,733,628
22,531,000
22,464,478
66,522
22,494,699
Excess (deficiency) of revenues over
expenditures 334,148
212,900
297,996
85,096
951,480
Other financing sources (uses)
Transfers in 690,000
566,300
566,282
(18)
170,985
Transfers out (1,110,000)
(1,241,000)
(1,240,856)
144
(1,476,837)
Total other financing sources (uses) (420,000)
(674,700)
(674,574)
126
(1,305,852)
Excess (deficiency) of revenues and other
sources over expenditures and other uses (85,852)
(461,800)
(376,578)
85,222
(354,372)
Fund balances at beginning of year 2,807,996
2,807,996
2,807,996
-
3,162,368
Fund balances at end of year 2,722,144
$ 2,346,196
$ 2,431,418
$ 85,222
$ 2,807,996
$